We would all agree with the last sentence of the post: In particular, the wide array of deductions & credits for people who do this or that, each with their own phase-out points (or not) and different levels of refundability (or not) is a mess.

House Speaker John Boehner will introduce a bill Wednesday that aims to revive a school voucher program in the District, nearly two years after Democratic opposition to the program led to its phase-out.